Instructions and form for taxpayers Individuals Tax file number declaration Information you provide in this declaration will allow your payer to work out how much tax to withhold from payments made to you Do not use this form if you are a beneficiary wanting to provide your tax file number (TFN) to the trustee of a closely held trust. For more information, visit www.ato.gov.au/trustsandtfnwithholding You need to provide all information requested on this form. Providing the wrong information may lead to incorrect amounts of tax being withheld from payments made to you. TERMS WE USE When we say: n payer, we mean the business or individual making payments under the pay as you go (PAYG) withholding system. n payee, we mean the individual being paid. WHEN SHOULD YOU USE THIS FORM? You should complete this form before you start to receive payments from a new payer. For example, when you receive: n payments for work and services as an employee, company director or office holder n payments under return to work schemes n payments under labour hire arrangements or other specified payments n benefit and compensation payments n super benefits. The information you provide on this form is used to work out the amount of tax to be withheld from payments made to you. For example, if you: n are claiming the tax free threshold from this payer (you can only claim it from one payer at a time) n are an Australian resident for tax purposes n have a Higher Education Loan Program (HELP) debt n have a Financial Supplement debt. NAT 3092 07.2012 You do not need to complete this form if you have reached 60 years of age and started a super benefit that does not include an untaxed element for that benefit. WHERE CAN YOU FIND YOUR TFN? You will find your TFN on: your income tax notice of assessment certain correspondence we send you a payment summary issued to you by your payer. If you use a registered tax agent, they may also be able to tell you your TFN. If you still can t find your TFN, you can: n phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday n visit one of our shopfronts (phone 13 28 61 to make an appointment). If you phone or visit us, we need to know we re talking to the right person before we can discuss your tax affairs. We ll ask for details only you, or someone you ve authorised would know. An authorised contact is someone who you ve previously told us can act on your behalf. DO YOU NEED TO APPLY FOR A TFN? If you don t have a TFN and want to provide a TFN to your payer, you will need to complete and lodge a TFN application form. There are a range of forms available depending on your circumstances. For more information, see page 4.
OTHER FORMS YOU MAY ALSO NEED TO COMPLETE In addition to this TFN declaration, you may also need to complete and give your payer the following forms: n Withholding declaration (NAT 3093) if you want to claim entitlement to the seniors and pensioners tax offset (question 9) or other tax offsets (question 10) advise your payer to adjust the amount withheld from payments made to you change information you previously provided in a Tax file number declaration (NAT 3092) for example advise your payer that you have become, or ceased to be, an Australian resident for tax purposes claim, or discontinue claiming, the tax free threshold advise your payer of, or make changes to, your HELP or Financial Supplement repayment obligations increase the rate or amount to be withheld claim or vary your entitlement to zone, overseas forces, dependent spouse, special tax offset or seniors and pensioners tax offset n Medicare levy variation declaration (NAT 0929) if you qualify for a reduced rate of Medicare levy or are liable for the Medicare levy surcharge. You can vary the amount your payer withholds from your payments (see More information on page 4). SECTION A: TO BE COMPLETED BY THE PAYEE Question 1 What is your tax file number (TFN)? This question asks you to quote your TFN. If you need to find your TFN, refer to Where can you find your TFN? on page 1. We and your payer are authorised by the Taxation Administration Act 1953 (TAA 1953) to ask for your TFN. It is not an offence not to quote your TFN. However, your payer is required to withhold the top rate of tax plus the Medicare levy (or the top rate of tax if you are not an Australian resident for tax purposes) from all payments made to you if you do not provide your TFN or claim an exemption from quoting your TFN. You may claim an exemption from quoting your TFN. Print X in the appropriate box if you: have lodged a TFN application or enquiry form for individuals, or made a phone or shopfront enquiry to obtain your TFN. You now have 28 days to provide your TFN to your payer who must withhold at the standard rate during this time. After 28 days, if you have not given your TFN to your payer, they will withhold the top rate of tax plus the Medicare levy (or the top rate of tax if you are not an Australian resident for tax purposes) from future payments are claiming an exemption from quoting a TFN because you are under 18 years of age and do not earn enough to pay tax or an applicant or recipient of certain pensions, benefits or allowances from the Department of Human Services however, you will need to quote your TFN if you receive Austudy, Newstart, youth, sickness or parenting allowance Department of Veterans Affairs a service pension under the Veterans Entitlement Act 1986 Military Rehabilitation and Compensation Commission. Provision of your TFN to your super fund Your payer must quote your TFN to the super fund they pay your contributions to on your behalf. If your super fund does not have your TFN, you can provide it to them. This ensures: your super fund can accept all types of contributions to your account (or accounts) additional tax will not be imposed on contributions as a result of failing to provide your TFN to your super fund there will be no additional tax to be deducted when you start drawing down your super benefits, other than the tax that may ordinarily apply you can trace different super accounts in your name so that you receive all your super when you retire. 2 Under the Superannuation Industry (Supervision) Act 1993, your super fund is authorised to collect your TFN, which will only be used for purposes under the super laws. The trustee of your super fund may provide your TFN to another super provider if your benefits are being transferred. You may write to the trustee of your super fund and ask them not to provide your TFN to any other trustee. For more information about privacy, see Privacy of information on page 4. Question 6 On what basis are you paid? Check with your payer if you are not sure. Question 7 Are you an Australian resident for tax purposes? Generally, we consider you to be an Australian resident for tax purposes if you: have always lived in Australia or you have come to Australia and now live here permanently are an overseas student doing a course that takes more than six months to complete have been in Australia continuously for six months or more and for most of that time you worked in the one job and lived in the same place will be or have been in Australia for more than half of the financial year (unless your usual home is overseas and you do not intend to live in Australia). If you go overseas temporarily and do not set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes. The criteria we use to determine residency are not the same as used by the Department of Immigration and Citizenship or the Department of Human Services. FOREIGN RESIDENT TAX RATES ARE DIFFERENT A higher rate of tax applies to foreign residents taxable income and foreign residents are not entitled to a tax free threshold. You are not entitled to claim the tax free threshold and tax offsets if you are not an Australian resident for tax purposes. However, there is an exception with seniors and pensioners, zone or overseas forces tax offsets. For more information: visit www.ato.gov.au/residency to check your Australian residency status for tax purposes n phone 13 28 61 between Answer no to this question if you are not an Australian resident for tax purposes. You must also answer no at questions 8, 9 and 10 (unless you are a foreign resident claiming a seniors and pensioners, zone or overseas forces tax offset). Question 8 Do you want to claim the tax free threshold from this payer? The tax free threshold is the amount of income you can earn each year that is not taxed. Therefore, by claiming the threshold, you reduce the amount of tax that is withheld from your pay during the financial year. It is available only to people who are Australian residents for tax purposes (that is, people who answered yes at question 7). DO YOU HAVE MORE THAN ONE JOB OR PAYER? You can claim the tax free threshold from only one payer at a time, generally, from the payer you expect will pay you the most during the income year. If you are already claiming the tax free threshold from another payer, but want to claim it from this payer, you need to complete a Withholding declaration (NAT 3093) to advise the payer you no longer want to claim it from them. If you are already claiming the tax free threshold from the Department of Human Services, you cannot also claim it from another payer.
Answer yes if all of the following apply: you are an Australian resident for tax purposes you are not currently claiming the tax free threshold from another payer you want to claim the tax free threshold. Answer no if one of the following applies: you answered no to question 7 you have claimed the tax free threshold from another payer you do not want to claim the tax free threshold. For more information about your entitlement, which payer you should claim it from, or how to vary your withholding rate: visit www.ato.gov.au/taxfreethreshold Question 9 Do you want to claim the seniors and pensioners tax offset by reducing the amount withheld from payments made to you? The senior Australian tax offset (SATO) has been renamed the seniors and pensioners tax offset (SAPTO). This reflects the merger of the pensioner tax offset with the more generous SATO. CLAIM BENEFITS AND TAX OFFSETS WITH ONLY ONE PAYER You are not entitled to reduce your withholding amounts, or claim the SAPTO with more than one payer at the same time. If you receive income from more than one source and need help with this question, phone 1300 360 221 between 8.00am and 6.00pm, Monday to Friday. How your income affects the amount of your tax offset You must meet the eligibility conditions to receive the SAPTO. Your rebate income, not your taxable income, determines the amount, if any, of SAPTO you will receive. Answer yes if you are eligible and choose to claim the SAPTO with this payer. To reduce the amount withheld from payments made to you during the year by this payer, you will also need to complete a Withholding declaration (NAT 3093). If your payer does not have copies of the form, see More information, Products on page 4. Answer no if one of the following applies: you are not eligible for the SAPTO you are already claiming the SAPTO with another payer you are eligible but want to claim your entitlement to the tax offset as a lump sum in your end of year income tax assessment. For more information about your eligibility to claim the tax offset or rebate income: visit www.ato.gov.au/taxoffsets Question 10 Do you want to claim a zone, overseas forces, dependent spouse or special tax offset by reducing the amount withheld from payments made to you? CLAIM TAX OFFSETS WITH ONLY ONE PAYER You are not entitled to claim tax offsets with more than one payer at the same time. You may be eligible for one or more of the following: a zone tax offset if you live or work in certain remote or isolated areas of Australia an overseas forces tax offset if you serve overseas as a member of Australia s Defence Force or a United Nations armed force a dependent spouse tax offset a special tax offset for a dependent relative (invalid relative, dependent parent, invalid spouse, carer spouse), housekeeper or a dependent child housekeeper. Answer yes to this question if you are eligible and choose to receive tax offsets by reducing the amount withheld from payments made to you from this payer. You also need to complete a Withholding declaration (NAT 3093). Answer no to this question if you are not eligible for the tax offsets, choose to receive any of these tax offsets as an end of year lump sum through the tax system, or are already claiming the offset from another payer. FOREIGN RESIDENT If you are not an Australian resident for tax purposes, you are not entitled to claim a dependent spouse tax offset or a special tax offset. You may be entitled to claim the zone or overseas forces tax offset. For more information about your entitlement: visit www.ato.gov.au/taxoffsets Question 11 (a) Do you have an accumulated Higher Education Loan Program (HELP) debt? Answer yes if you have an accumulated HELP debt. Answer no if you do not have an accumulated HELP debt, or you have repaid your HELP debt in full. You have a HELP debt if: the Australian Government lends you money under HECS HELP, FEE HELP, OS HELP, VET FEE HELP or SA HELP you have a debt from the previous Higher Education Contribution Scheme (HECS). For information about repaying your HELP debt: visit www.ato.gov.au/higheredloans (b) Do you have an accumulated Financial Supplement debt? Answer yes if you have an accumulated Financial Supplement debt. Answer no if you do not have an accumulated Financial Supplement debt, or you have repaid your Financial Supplement debt in full. For information about repaying your Financial Supplement debt: visit www.ato.gov.au/higheredloans Have you repaid this debt? When you have repaid your accumulated HELP or Financial Supplement debt, you need to complete a Withholding declaration (NAT 3093) notifying your payer of the change in your circumstances. SIGN AND DATE THE DECLARATION Make sure you have answered all the questions in section A then sign and date the declaration. Give your completed declaration to your payer to complete section B. 3
SECTION B: TO BE COMPLETED BY THE PAYER Important information for payers. See the reverse side of the Payer s copy of the form. MORE INFORMATION Internet n For more information about residency, tax free threshold, HELP, Financial Supplement debt or your entitlement to claim tax offsets, visit www.ato.gov.au n If you are a permanent migrant or temporary visitor to Australia, apply for a TFN online at www.iar.ato.gov.au Phone n Payee for more information, phone 13 28 61 between If you want to vary your rate of withholding, phone 1300 360 221 between n Payer for more information, phone 13 28 66 between If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50. If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below: n TTY users, phone 13 36 77 and ask for the ATO number you need (if you are calling from overseas, phone +61 7 3815 7799) n Speak and Listen (speech to speech relay) users, phone 1300 555 727 and ask for the ATO number you need (if you are calling from overseas, phone +61 7 3815 8000) n internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need. If you would like further information about the National Relay Service, phone 1800 555 660 or email helpdesk@relayservice.com.au If you phone, we need to know we re talking to the right person before we can discuss your tax affairs. We ll ask for details only you, or someone you ve authorised, would know. An authorised contact is someone who you ve previously told us can act on your behalf. Products We produce a number of products that may be useful to you. You can get the following forms and publications from our shopfronts, website at www.ato.gov.au/onlineordering or by phoning 1300 720 092: n Withholding declaration (NAT 3093) n Medicare levy variation declaration (NAT 0929) n Withholding declaration upwards variation (NAT 5367) n Repaying your HELP debt (NAT 3913) n Tax file number application or enquiry for individuals (NAT 1432) n Tax file number application or enquiry for individuals living outside Australia (NAT 2628) n Tax file number application or enquiry for Aboriginals or Torres Strait Islanders (NAT 1589). OUR COMMITMENT TO YOU We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If you make an honest mistake in trying to follow our information in this publication and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for more recent information on our website at www.ato.gov.au or contact us. This publication was current at July 2012. PRIVACY OF INFORMATION We are authorised by the Income Tax Assessment Act 1936 and TAA 1953 to ask for information on this declaration. We need this information to help us administer those laws. Where we are authorised by law to do so, we may give this information to other government agencies. These agencies could include Department of Human Services, Australian Federal Police, Departments of Families, Housing, Community Services and Indigenous Affairs, Veterans Affairs, and Education, Employment and Workplace Relations. Only certain people and organisations can ask for your TFN. These include employers, some Australian Government agencies, trustees for super funds, payers under the PAYG system, higher education and vocational education and training (VET) providers and investment bodies such as banks. We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN. However, quoting your TFN reduces the risk of administrative errors and having extra tax withheld. If you need more information about how the tax laws protect your personal information, or have any concerns about how we have handled your personal information, phone 13 28 61 between WHAT TO DO IF YOU ARE CONCERNED ABOUT PRIVACY ISSUES If you have privacy concerns, visit www.privacy.gov.au AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA, 2012 You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). PUBLISHED BY Australian Taxation Office Canberra July 2012 JS 23666 4